Problem 11-60 (Algo) Cost Allocation: Step and Reciprocal Methods (LO 11-3, 4) Great Eastern Credit Union (GECU) has two operating departments (Branches and Electronic) and three service departments (Processing. Administration, and Maintenance). During July, the following costs and service department usage ratios were recorded: Supplying Department Processing Processing 0 Administration 40% Using Department Maintenance Branches Electronic 0 Administration e 0 15% 60% 45% 40% Maintenance 10% 20% Direct cost $89,000 $590,000 $310,000 20% $4,900,000 50% $1,950,000 Required: Allocate the service department costs to the two operating departments using the reciprocal method. Maintenance Processing Administration Total Allocated to: Costs Processing Administration Branches Electronic 0 $ 0